The following errors were detected:
a. The cash balance is overstated by $5,000.
b. Rent expense of $340 was erroneously posted as a credit rather than a debit.
c. A $6,800 credit to Service revenue was not posted.
d. A $400 debit to Accounts receivable was posted as $40.
e. The balance of Utilities expense is understated by $70.
f. A $900 purchase of supplies on account was neither journalized nor posted.
g. Exploration equipment should be $16,490.

Requirement
1. Prepare the corrected trial balance at February 29, 2012. Journal entries are not
required